Tax Instalments | 分期交税

It is your responsibility as a taxpayer to pay your taxes on time. Nobody can predict how the economic environment will change in the future. Pandemics have struck the global economy in the last three years. Many countries’ economies are recovering as a result of the restrictive entry policy. Other factors, such as war and an unstable regional political environment, continue to pose threats. Unfortunately, no matter how severe your financial difficulties are, Inland Revenue Department will stop levying the tax. What should you do if you are having difficulty paying your taxes on time? Let’s take a look.

The IRD has a team called the Collection Enforcement Section, which allows taxpayers who are undergoing financial difficulties to apply for instalments. To submit the application, the applicant must provide the following documents:

a.	copies of all his/her bank passbooks, bank statements, approval letters from banks or financial institutions showing the banking facilities granted (where applicable) for the latest three months;
b.	an income and expenditure statement with supporting evidence showing the current financial position for the past three months;
c.	The latest 3-month management accounts (including profits and loss account and balance sheet), the cash flow position and forecast of his/her business (where applicable);
d.	a concrete payment proposal; and
e.	Contact number.

Please keep in mind that over long-term installment payments will not be accepted. A 5% surcharge will be applied to the balance of total tax payable that is not paid by the due date, and a further 10% surcharge will be applied to the amount that remains unpaid (including tax and the 5% surcharge) six months after the due date.

Tax season is coming. Do you have no idea how to fix your annual return in Hong Kong? KPC Business Centre has 14 years of experience in providing accounting and audit services. Mail [email protected] / Whatsapp us at +852 9130 2236 if you have any acc & audit issues.

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作為納稅人，您有責任按時繳納稅款。 沒有人能預測未來經濟環境會發生怎樣的變化。 在過去三年中，病疫症衝擊全球經濟。 随著入境政策的解除，許多國家的經濟正在復蘇。 但亦有其他因素，如俄烏戰爭和不穩定的地區政治環境影響，繼續構成對經濟構成威脅。不幸的是，無論您的經濟情況有多困難，稅務局都不會停止徵稅。 如果您未能按時繳納稅款，該怎麼辦？ 讓我們來看看。

稅務局有一個名為追討欠税組(Collection Enforcement Section)的團隊。該組允許遇到經濟困難的納稅人申請分期付款。 為提交申請，申請人必須提供以下文件：

(一)        所有最近 3 個月的銀行存摺、月結單、銀行或財務機構已核准的信貸資料（如適用）影印本，

(二)        一份收支表及證明文件以顯示最近３個月的財政狀況，

(三)        所經營業務最近３個月的管理帳目（包括損益表及資產負債表）、現金流轉狀況及預測表（如適用），

(四)        具體的分期繳税建議；及

(五)        日間聯絡電話。

請記住，稅務局追討欠税組不會批准長還款期的分期繳税申請。它們會對到期未繳納的應納稅額總額加收5%的附加費，6個月後仍未繳納的部分（含稅款和5%的附加費）加收10%的附加費。

稅季來了，假如你不了解香港的稅務，可以聯絡 尖沙咀商務中心。我們擁有 14 年的會計及審計經驗。 如果您有任何這類型的問題，請發送郵件至 [email protected] / Whatsapp 我們 +852 9130 2236。